ॢब
ॢबहर
(स पटन 3) पटन
,lŒvksŒ 10] fnukad 1
27@2005½ dh /kkjk 14
fcgkj&jkT;iky mDr vf/kf
;Fkk&
1- fcgkj ewY; of)
Øekad 17] 67] 119] 132]
tk;sxkA
2- fcgkj ewY; of)
Øekad 4 ,oa mldh vuqlkj
**4- lHkh vewrZ
,oa M~;wVh ØsfMV fLØIl ¼p
fdlh nwljh txg ;k fdlh
3- fcgkj ewY; of)
Øekad 34 ,oa mldh vuql
**34- eksLD;wVks jsIy
[kj&irokj uk'kd] Øheh u
jklk;fud [kknA**
4- fcgkj ewY; of)
Øekad 39 ,oa mldh vuql
**39- pukpwj] Hkqft;
iSDM rFkk lajf{kr pukpwj]
ugha gSA**
ॢबहर गजट
[सधरण [क
र सरकर हर
क०
23 पष 13 श
न ब१धवर, 13 जनवर" 21#
okf.kT;&dj foHkkx
&&&&&&&&
vf/klwpuk,a
13 tuojh 2016
13 tuojh 2016—fcgkj ewY; of)Zr dj vf/kfu
dh mi&/kkjk ¼2½ }kjk iznÙk 'kfDr;ksa
fu;e ds lkFk mikc) vuqlwph&III esa fuEufy
la’kks/ku
)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlw
] 145 rFkk 146 ,oa mldh vuqlkjh çfof"V;
)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlw
jh çfof"V;k¡ fuEufyf[kr }kjk izfrLFkkfir dh t
oLrq,¡ tSls dkWihjkbV] isVsUV] fjIysfulesaV ¼v
¼pkgs ftl fdlh uke ,oa fooj.k ls fuxZr gks
h vU; vuqlwph esa 'kkfey ugha gSA
)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlw
lkjh çfof"V;k¡ fuEufyf[kr }kjk izfrLFkkfir dh
ysUV ,oa Cyhfpax ikmMj dks NksM+dj ewy
uk'kd] thok.kq uk'kd] QQwanhuk'kd ,oa 'kkdu
)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlw
lkjh çfof"V;k¡ fuEufyf[kr }kjk izfrLFkkfir dh
;k] nkyeksV] ryk gqvk vkyw fpIl ,oa uedhu
Hkqft;k] nkyeksV] ryk gqvk vkyw fpIl ,oa
नबंधन सं
या पी0ट0-40
ट
०शत
fu;e] 2005 ¼vf/kfu;e
dk iz;ksx djrs gq,
yf[kr la’kks/ku djrs gSa]
lwph& III ds Hkkx&I esa
;ksa dks foyksfir fd;k
lwph&III ds Hkkx&I dk
tk;asxh] ;Fkk&
vkjŒ bZŒ ihŒ½ vuqKfIr
gks½s] tks bl vuqlwph esa
lwph&III ds Hkkx&I dk
tk;asxh] ;Fkk&
/kkrq&ey] dhVuk'kd]
uk'kd 'kkfey djrs gq,
lwph&III ds Hkkx&I dk
tk;asxh] ;Fkk&
u cknke ftlesa czk.MsM]
uedhu cknke 'kkfey
2
ॢबहर गजट
[सधरण 13 जनवर 2016
5- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlwph&III ds Hkkx&I dk
Øekad 45 ,oa mldh vuqlkjh çfof"V;k¡ fuEufyf[kr }kjk izfrLFkkfir dh tk;asxh] ;Fkk&
**45- Vhds dh nokbZ] ç;ksx ds ckn Qsadus ;ksX; gkbiksMfeZd fljhUtst] gkbiksMfeZd
fuM~Yl] rkar] Vkadk] lthZdy] MªsflaXl] vkS"kf/k;qDr ejge dks] tks vkS"kf/k lkSan;Z çlk/ku
vf/kfu;e 1940 ds v/khu fuxZr vuqKfIr ds v/khu mRikfnr gaS 'kkfey djrs gq, isVsaV vFkok
lkaifÙkd vf/kdkj ds v/khu vkS"kf/k ,oa nok,a fdUrq blesa dksbZ Hkh lkSUn;Z çlk/ku] bZ= lqxa/kh]
çlk/ku lkexzh vkSj ds'k rsy 'kkfey ugha gS] pkgs ,sls lkSUn;Z çlk/ku] bZ= lqxa/kh] çlk/ku
lkexzh vkSj ds'k rsy fdlh vkS"kf/k vuqKfIr ds rgr mRikfnr gksa vkSj pkgs ,sls lkSUn;Z çlk/ku]
bZ= lqxa/kh] çlk/ku lkexzh vkSj ds'k rsy esa dksbZ vkS"kf/kd xq.k gks vFkok ughaA**
6- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlwph III ds Hkkx&I ds
Øekad 151 ds i'pkr fuEufyf[kr u;h Øe l[;k ,oa mldh vuqlkjh çfof"V;k¡ tksM+h tk;asxh]
;Fkk&
**152- (i) yEckbZ vFkok ihl ;k lsV esa fcdus okys VsDlVkbZy Qsfczd] tks iw.kZr% ;k
vkaf'kd :i ls dikl] js;u] ¶ySDl] d`f=e flYd ;k Åu vFkok vU; fdlh izkd`frd vFkok
d`f=e rarq ls mRikfnr ;k fufeZr gksa ;fn bldk foØ; ewY; ik¡p lkS :i;s izfr ehVj ls vf/kd
gksA
(ii) iw.kZr% ;k vkaf'kd :i ls fdlh izkd`frd vFkok d`f=e rarq ls mRikfnr ;k fufeZr
lkM+h ;fn bldk foØ; ewY; 2000 :i;s izfr lkM+h ls vf/kd gksA**
7- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlwph III ds Hkkx&II ds
Øekad 7 ,oa mldh vuqlkjh çfof"V;ksa dks foyksfir fd;k tk;sxkA
8- fcgkj ewY; of)Zr dj vf/kfu;e] 2005 ds lkFk mikc) vuqlwph III ds Hkkx&III
ds Øekad 171 rFkk 189 ,oa mldh vuqlkjh çfof"V;ksa dks foyksfir fd;k tk;sxkA
[laŒ fcØh&dj@la'kks/ku&19@2013&203]
fcgkj&jkT;iky ds vkns’k ls]
lqtkrk prqosZnh]
okf.kT;&dj vk;qDr&lg&iz/kku lfpoA
13 tuojh 2016
,lŒvksŒ 11] ,lŒvksŒ 10] fnukad 13 tuojh 2016 dk vaxzsth esa fuEufyf[kr vuqokn
fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds
vuqPNsn 348 ds [kaM ¼3½ ds v/khu vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA
[laŒ fcØh&dj@la'kks/ku&19@2013&204]
fcgkj&jkT;iky ds vkns’k ls]
lqtkrk prqosZnh]
okf.kT;&dj vk;qDr&lg&iz/kku lfpoA
The 13th January 2016
S.O. 10, dated the 13th January 2016—In exercise of the powers conferred by
sub-section (2) of Section 14 of the Bihar Value Added Tax Act, 2005 (Act
No. 27 of 2005) the Governor of Bihar is pleased to make the following
amendments in Schedule III appended to the said Act, with immediate
effect:-
Amendments
1. Serial number 17, 67, 119, 132, 145 and 146 of Part I of Schedule
III appended to the Bihar Value Added Tax Act, 2005 and its corresponding
entries shall be deleted.
2. Serial number 4 of Part I of Schedule III appended to the Bihar
Value Added Tax Act, 2005 shall be substituted by the following, namely-
"4. All intangible goods like copright, patent, and replenishment
(REP) license including duty credit scrips (of any name and discriptions)
other than those specified elsewhiere in this schedule or any other schedule."
3.
Serial number 34 of Part I of Schedule III appended to the Bihar Value
Added Tax Act, 2005 shall be substituted by the following, namely-
3
बहार गजट (असाधारण), 13 जनवर 2016
"34. Chemical fertilizers includiing basic slag, pesticides, weedicides,
insecticides, germicides, fungicides and herbicides, except mosquito
repellant and bleaching powder."
4. Serial number 39 of Part I of Schedule III appended to the Bihar
Value Added Tax Act, 2005 shall be substituted by the following, namely-
"39. Chanachur, bhujia, dalmoot, fried potato chips and salted peanuts
in which branded, packed and preserved Chanachur, bhujia, dalmoot, fried
potato chips and salted peanuts are not included."
5. Serial number 45 of Part I of Schedule III appended to the Bihar
Value Added Tax Act, 2005 shall be substituted by the following, namely-
"45. Drugs and Medicines, under patent or proprietary right including
vaccines, disposable hpodermic syringes, hypodermic needles, catguts,
sutures, surgical dressings, medicated ointment produced under the license
issued under the Drugs and Cosmetics Act, 1940 (23 of 1940) but excluding
any cosmetics, perfumery, toiletry and hair oil, whether or not such
cosmetics, perfumery, toiletry and hair oil is manufactured under any Drug
license and whether or not such cosmetics, perfumery, toiletry and hair oil
contains any medicinal properties."
6. After serial number 151 of Part I of Schedule III appended to the
Bihar Value Added Tax Act, 2005, the following new serial number 152
shall be added:-
"152. (i) Textile fabrics sold in length, piece or set, made wholly or
partly of cotton, rayon, flax, artificial silk or wool or any other natural or
artificial fibres if its sale price is more than five hundred rupees per meter.
(ii) Sarees made wholly or partly of any natural or artificial fibres if
its sale price is more than two thousand rupees per piece."
7. Serial number 7 of Part II of Schedule III appended to the Bihar
Value Added Tax Act, 2005 and its corresponding entries shall be deleted.
8. Serial number 171 and 189 of Part III of Schedule III appended to
the Bihar Value Added Tax Act, 2005 and its corresponding entries shall be
deleted.
[File No. Bikri kar/Sansodhan-19/2013-203]
By order of the Governor of Bihar,
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary,
Commercial TaxesDepartment.
————
[ध¡क स०चवलय म१णलय
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[सधरण 37%5'1+10%ड+ट,+प+?
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